Accounting for Competition, "Circuits of Power" and Negotiated Order between Not-For-Profit and Public Sector Organisations
2013 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 29, no 4, 378-396 p.Article in journal (Refereed) Published
This study analyses the role of accounting information in negotiating contractual relationships in the framework of circuits of power during a competitive tendering process. The study asks how institutionalised accounting information affects taken-for-granted ways of thinking and acting by institutional actors in negotiating inter-organisational order when analysed using the framework of circuits of power. Field research took place in a Finnish not-for-profit aged care organisation and municipality from 2008 to 2012. The study shows that institutionalised accounting information cannot be taken-for-granted to prevail in obligatory passage points of the circuits of power in negotiating order.
Place, publisher, year, edition, pages
Wiley-Blackwell, 2013. Vol. 29, no 4, 378-396 p.
accounting information, circuits of power, institutional change, negotiated order, public sector competition
Economics and Business
Research subject Business Studies
IdentifiersURN: urn:nbn:se:umu:diva-80257DOI: 10.1111/faam.12023OAI: oai:DiVA.org:umu-80257DiVA: diva2:647913